Application
has been made by the Utah State Tax Commission, Collection Division for the
revocation of the Sales Tax License No. XXXXX.An Informal Hearing was scheduled to be held on XXXXX.The Respondent did not appear at the
hearing.XXXXX and XXXXX appeared for in
behalf of the Collection Division of the Tax Commission.

The
Collection Division presented a summary of collection attempts of the
outstanding sales tax liability.

DECISION AND ORDER

Based
upon the evidence presented at the Informal Hearing, it is the Decision and
Order of the Utah State Tax Commission that Sales Tax License No. XXXXX be
hereby revoked.

It
is the further order of the Tax Commission that a representative of the
Commission serve this Decision and Order upon the Respondent and thereupon seize
the Sales Tax License No. XXXXX.

If
the License is not in the possession of the Respondent, the Respondent is
ordered to deliver it to the Utah State Tax Commission within 24 hours from the
date of the service of this Order.

The
Respondent is hereby ordered to close the doors of his business.Failure to do so may result in criminal
prosecution.

The
Respondent may request in writing within three (3) working days from receipt of
this Decision, that the Commission stay the execution of this Order for thirty
(30) days providing the Respondent is able to prove the following conditions
have been met:

1.A bond has been posted in the amount of the
tax, penalty and interest that is due.The bond must be in the form a cashiers check, certificate of deposit,
surety bond or cash.

2.Proof that an account has been opened at a
local financial institution by the end of the first banking day following the
receipt of this Decision.The account
must name the Respondent's company and the Utah State Tax Commission as
co-owners.In addition, the Respondent
must make weekly deposits into the account in the amount of the current
accruing sales tax liability.

It
is the further order of the Utah State Tax Commission that the foregoing order
take full force and effect from the date hereof, unless the Respondent shows
good cause within 10 days in writing for his failure to appear at the regularly
scheduled hearing on this matter.

DATED
this 20 day of January, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Mark K. BuchiJoe
Pacheco *

ChairmanCommissioner

R. H. HansenRoger
O. Tew

CommissionerCommissioner

*
Since the hearing on this case, Commissioner Gary C. Cornia has been replaced
by Commissioner Joe B. Pacheco.Commissioner Pacheco has been duly advised of the facts and
circumstances regarding this case and is qualified to sign this decision.